{"data":{"id":"us-ny/n.y.-tax-law-1552","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1552","heading":"Allocation","body":"§ 1552. Allocation. Where the taxable insurance contract covers risks\nlocated or resident both within and without this state and the\ntaxpayer's home state is New York, one hundred percent of premiums shall\nbe allocable to this state.","path":["Tax Law","Article 33-A. Tax On Independently Procured Insurance"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1552","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"7a042c77d07f8dfc62ab65b42e63f7a8fb51e7e9b95537d16e54bfcefb221c3d","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1551","next":"us-ny/n.y.-tax-law-1553"},"notice":"GroundRules: Original legal text. Not legal advice."}